معرفی
Thomas Ahrens is a Professor in the Department of Accounting at United Arab Emirates University in Al Ain. With 62 publications and over 5,400 citations, his work bridges management accounting theory with practical applications in both private and public sector organizations. His research has established him as a leading scholar in management control systems and practice theory approaches to accounting.
Dr. Ahrens' research interests center on the roles of management control systems (MCS) in managerial practices. After initial work on the links between MCS, culture, and accountability, he has focused on how MCS are embedded in everyday organizational interactions, heavily influenced by Schatzki's practice theory. This work has produced significant concepts including enabling MCS, situated functionality of MCS, and management control anchor practices. His second major research stream applies MCS theory to public sector contexts, particularly examining budgeting, accountability, and the hybridization of financial and service expertise in local government. He has also made important contributions to research methodology for qualitative field research in organizations.
Analysis of his recent publications (2020-2025) reveals several key trends: a deepening focus on public sector accounting challenges during crises (particularly the COVID-19 pandemic), increasing attention to social equity budgeting and fairness practices, growing interest in sustainability accounting and waste management, and sophisticated applications of Foucault's governmentality theory to understand accounting's role in governance. His work increasingly examines how accounting practices can simultaneously serve multiple institutional logics and value systems in complex organizational environments.
Dr. Ahrens frequently collaborates with Laurence Ferry and other researchers in public sector accounting, demonstrating a strong commitment to collaborative scholarship. His work in the Jan Pfister's Lab at UAE University shows particular interest in how qualitative research methods can better capture the richness of organizational contexts. His contributions to special issues and workshops indicate active engagement in developing the methodological foundations of accounting research.
